2020년 4월 2일, 중국 과학기술부(MOST)는 ‘2018...

For investors in enterprises in the Korean semiconductor industry and other national strategic industries, a new tax bill has been passed that (i) increases the base tax credits received by these enterprises...

South Korea has unveiled an unprecedented $518 billion semiconductor cluster initiative, backed by Samsung and SK Group, targeting leadership across the entire AI technology stack from chips to robotics. The government is streamlining infrastructure and permitting while corporations provide the capital, compressing construction timelines from the 2040s to the mid-2030s. This coordinated industrial policy creates immediate legal, governance, and strategic implications for companies with Korean supply-chain e

On December 30 2006 the National Assembly approved a package of tax law amendments for 2007. The majority of the amendments came into force on January 1 2007.

In principle, the consideration for a tender offer under the Securities and Exchange Act ("SEA") is cash. However, it is not clear whether a tender offer in exchange for other securities, i.e. an "exchange offer", is also permitted under the SEA. If a tender offer in exchange for new shares of the purchaser is permitted as a form of exchange offer, then such structure would be very favorable to the purchaser in that he is relieved of the burden of procuring cash, while the tender offeror also ha